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All Journal Jurnal Ilmiah Akuntansi dan Humanika JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Witantri Dwi Swandini
Universitas Islam Negeri Jurai Siwo Lampung
Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Pertumbuhan Piutang Buy Now Pay Later, Likuiditas dan Risiko Kredit Terhadap Profitabilitas Perusahaan Pembiayaan Di Indonesia Lilis Yulita; Thoyibatun Nisa; Witantri Dwi Swandini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1291

Abstract

Pertumbuhan Buy Now Pay Later (BNPL) dalam konteks inovasi pembiayaan teknologi telah meningkatkan peran pembiayaan kredit pada perusahaan bisnis pembiayaan di Indonesia. Namun demikian, terdapat potensi risiko likuiditas dan risiko kredit dari dorongan ini, yang dapat menghambat pendapatan bisnis. Studi ini bertujuan untuk mempelajari bagaimana pertumbuhan kredit BNPL, likuiditas, dan risiko kredit memengaruhi pendapatan perusahaan bisnis pembiayaan Indonesia dalam rentang tahun 2020 hingga 2024. Tujuh perusahaan di sektor keuangan yang berada di bawah pengawasan (OJK) menjadi sumber data sekunder dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis varians untuk menelaah hubungan antarvariabel secara asosiatif. Kajian Data dilakukan melalui metode regresi panel, yang turut melibatkan pengujian Chow, Hausman, serta Lagrange Multiplier (LM) untuk menyelesaikan pemilihan model. Temuan menunjukkan bahwa model efek tetap adalah yang paling sesuai dalam penelitian ini. Penelitian ini mengungkapkan bahwa pertumbuhan kredit BNPL memiliki dampak yang kecil dan merugikan terhadap laba perusahaan. Likuiditas memiliki dampak yang signifikan dan positif. Risiko kredit memiliki dampak yang kecil dan merugikan terhadap profitabilitas. Profitabilitas perusahaan bisnis keuangan secara signifikan dipengaruhi oleh ketiga faktor tersebut secara bersamaan. Dapat disimpulkan bahwa pertumbuhan kredit BNPL dan risiko kredit tidak berdampak signifikan terhadap pendapatan perusahaan, sementara likuiditas merupakan aspek terpenting. Dengan demikian, pengelolaan risiko kredit dan likuiditas memiliki peranan yang sangat krusial bagi perusahaan pembiayaan kredit di era digital modern untuk menjaga profitabilitas bisnis.
Optimasi Portofolio Saham LQ45 (2021-2025): Pendekatan Single Index Model dan Implikasi Alokasi Aset Nabila maharani; Esty Apridasari; Atika Lusi Tania; Witantri Dwi Swandini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7180

Abstract

The increase in domestic investor participation in the Indonesian capital market, reaching 20.3 million SID by 2025, is not always accompanied by stable stock market performance. This situation presents challenges for investors in determining an optimal stock portfolio with a measurable level of risk. This study aims to construct an optimal LQ45 stock portfolio based on return and risk levels. Furthermore, this study aims to determine the proportion of fund allocation and investment portfolio execution for investors. The research method used is descriptive quantitative, utilizing secondary data in the form of LQ45 stock closing prices, the Jakarta Composite Index (JCI), and Bank Indonesia interest rates for the period August 2021 to July 2025. The sample selection was conducted using purposive sampling technique to obtain 25 stocks that were consistently listed in the LQ45 index during the study period. The results showed that there were 10 stocks included in the optimal portfolio based on the Single Index Model. These stocks are INDF, MEDC, BBNI, PGAS, BMRI, BBCA, ITMG, ICBP, ANTM, and UNTR with different fund allocation proportions. The optimal portfolio produced an expected rate of return of 1.42% with a portfolio risk of 0.19%. This study shows that the Single Index Model is effective in forming an optimal LQ45 stock portfolio. This model can be used as a basis for investment decision making by considering the balance between risk and return.
Pengaruh Kualitas Produk Dan Harga Terhadap Tingkat Penjualan Pada Usaha Produk Roti Di Kota Metro Rosa Liana; Dian Oktarina; Thoyibatun Nisa; Witantri Dwi Swandini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17281

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan harga terhadap tingkat penjualan pada usaha produk roti di Kota Metro. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal asosiatif. Data diperoleh melalui penyebaran kuesioner kepada 75 responden pelaku usaha roti di Kota Metro yang dipilih menggunakan purposive sampling dengan rumus Slovin. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui bantuan SPSS versi 27, yang meincakup uji validitas, reliabilitas, uji asumsi klasik, uji t, uji f, serta koefisien determinasi. Hasil uji t menunjukkan bahwa kualitas produk memiliki pengaruh trhadap variabel yang diiteliti positif dan signifiikan terhadap tingkat penjualan, sedangkan harga berpengaruh positif namun tidak signifikan terhadap tingkat penjualan. Hasil uji f menunjukkan bahwa kualitas produk dan harga secara simultan berpengaruh signifikan terhadap tingkat penjualan. Nilai koefisien determinasi (R²) sebesar 0,455 menunjukkan bahwa sebesar 45,5% perubahan tingkat penjualan dapat dijelaskan oleh variabeil kualitas produk dan harga, sementara sisanya diipengaruhi oleh faktor lain yang tidak termasuk dalam penelitian ini. Penelitian ini menyimpulkan bahwa kualitas produk merupakan faktor dominan dalam meningkatkan tingkat penjualan usaha roti di Kota Metro, sehingga pelaku usaha perlu memprioritaskan peningkatan kualitas produk guna memenangkan persaingan pasar.
Pengaruh Investasi Lingkungan dan Pengelolaan Lingkungan terhadap Nilai Pasar Saham pada Industri Pulp and Paper Dini Palupi; Berwin Anggara; Lella Anita; Witantri Dwi Swandini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4915

Abstract

Sustainability issues are increasingly becoming a concern in the business world, especially for industries that are closely related to the use of natural resources such as pulp and paper. This study aims to analyze the effect of environmental investment and environmental management on the stock market value of pulp and paper industry subsector companies listed on the Indonesia Stock Exchange for the 2019-2024 period. This type of research uses a quantitative approach with secondary data. The population in this study were all pulp and paper industry subsector entities listed on the Indonesia Stock Exchange during the 2019-2024 period, totaling 9 companies with 5 samples obtained that had passed the purposive sampling technique. The results showed that environmental investment partially had a significant effect on stock market value, while environmental management did not show a significant effect on stock market value. However, simultaneously, both have a significant effect on stock market value. This finding confirms that the market is starting to take sustainability into account in assessing company performance and prospects, especially when there is an allocation of funds as a tangible action for environmental activities. Therefore, companies are advised to not only fulfill regulations through PROPER, but also provide tangible evidence in the form of environmental investment in order to attract investor confidence and increase stock market value.
Pengaruh Corporate Social Responsibility dan Profitabilitas Terhadap Nilai Perusahaan Dia Oktaviani; Witantri Dwi Swandini; Carmidah
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.412

Abstract

Setiap perusahaan beroperasi dengan memberikan layanan sebaik mungkin, karena perusahaan tersebut didirikan dengan tujuan tertentu. Tujuan pokok pada sebuah perusahaan yaitu memaksimalkan kekayaan stockholder, yang berarti memperkuat harga saham agar meningkatkan nilai perusahaan. Tujuan penelitian ini untuk menganalisis pengaruh antara CSR dan profitabilitas terhadap nilai perusahaan sektor pertambangan yang terdaftar di BEI periode 2022-2024. Metode yang digunakan adalah pendekatan kuantitatif, data yang digunakan yaitu data sekunder berupa annual report dan sustainability report. Pengambilan sampel dilakukan menggunakan teknik purposive sampling. Analisis dilakukan dengan regresi data panel, model terbaik yang terpilih yaitu random effect model, dengan bantuan program E-views 12. Hasil penelitian ini menunjukkan bahwa secara parsial CSR berpengaruh signifiikan terhadap nilai perusahaan, namun profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan hasil uji simultan menunjukkan CSR dan profitabilitas berpengaruh terhadap nilai perusahaan.
Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK Tentang Pembiayaan Musyarakah Nomor.406 Di BMT Fajar Bina Sejahtera Metro Fellita Nur Faizah; Era Yudistira; Thoyibatun Nisa; Witantri Dwi Swandini
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6326

Abstract

This study discusses the application of sharia accounting to musyarakah financing based on PSAK 406, in order to assess its compliance with applicable standards and identify the obstacles faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. The practice of musyarakah financing in BMT often faces obstacles related to capital recording, profit sharing ratio allocation, and financial reporting processes. Although PSAK 406 serves as a guide, its implementation is not always optimal. This study aims to initiate the implementation of sharia accounting in musyarakah financing in accordance with PSAK 406, assess compliance with established standards, and identify the challenges faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. This approach uses data collected through surveys and direct interviews with BMT, which is sometimes referred to as a qualitative descriptive method. The research findings indicate that BMT Fajar Bina Sejahtera Metro fails to implement musyarakah financing accounting practices that are in line with sharia standards. After analysis, the researcher concluded that BMT Fajar Bina Sejahtera Metro has not sufficiently complied with PSAK No. 406 in its application of musyarakah financing accounting practices. This lack of compliance is particularly relevant to the recognition, measurement, presentation, and disclosure of transactions as a passive partner, which could facilitate fraudulent activities. Consequently, the inaccurate determination of capital and loss sharing is hampered by limited customer interest and understanding of the complex musyarakah mechanism, as well as operational procedures and recording techniques that lack transparency and fail to meet established standards.
Prediksi Financial Distress dengan Pendekatan Model Ohlson O-Score Pada Perusahaan Sektor Property dan Real Estate Periode 2022-2024 Asnanil Khoiriyah; Era Yudistira; Esty Apridasari; Witantri Dwi Swandini
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6772

Abstract

This study aims to analyze the prediction of financial distress among 14 companies in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2022–2024. Using a descriptive quantitative method, this study applies the Ohlson O-Score model, which integrates nine financial variables, including firm size, solvency, liquidity, and profitability. The threshold (cut-off) used is 0.38, where a score above this value indicates a state of distress. The results of the analysis indicate a significant risk of bankruptcy, with the number of companies experiencing distress increasing from 8 companies in 2022 to 11 companies in 2024. An in-depth anal-ysis identified that in 2022, the firm size factor (O1) was the primary determinant of financial resilience; however, conditions deterio-rated by 2023, with 9 firms experiencing distress due to structural failures resulting from an imbalance between operating cash flow and liability burdens (O7) as well as a drastic decline in profitability (O9). Peaking in 2024, financial risk reached a critical point where only 3 companies (DMAS, BEST, BSDE) were deemed healthy, while the other 11 were trapped in distress. Even large companies with positive nominal profits, such as PWON and SMRA, remained trapped in the distress zone due to low operational efficiency and debt burdens exceeding their cash flow capacity. This situation was exacerbated by post-pandemic external pressures, including a rise in the benchmark interest rate to 6% and high inflation, which increased the cost of borrowing, so that by the end of the observa-tion, the analysis indicated a significant increase in bankruptcy risk in the property and real estate sector during the observation peri-od, showing that 6 companies remained in distress throughout the observation period (APLN, ASRI, CTRA, LPKR, MTLA, and SMRA), while only DMAS and BSDE were able to maintain a non-distressed status. Overall, the Ohlson O-Score model proved effective as an early warning system for management and investors in identifying the vulnerability of the property and real estate sector to economic pressures.
ANALISIS PENERAPAN PSAK 407 DAN FATWA DSN MUI PADA PRODUK GADAI EMAS DI UNIT PEGADAIAN SYARIAH IRING MULYO Fara Khairunnisa; Thoyibatun Nisa; Carmidah; Witantri Dwi Swandini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 2 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i2.116747

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 407 dan Fatwa DSN-MUI pada produk gadai emas di Unit Pegadaian Syariah Iring Mulyo. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Informan penelitian terdiri atas kepala unit, penaksir, dan kasir di Unit Pegadaian Syariah Iring Mulyo. Teknik analisis data menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan secara interaktif dan berlangsung terus-menerus selama proses pengumpulan data. Hasil penelitian menunjukkan bahwa penerapan PSAK 407 pada produk gadai emas di Unit Pegadaian Syariah Iring Mulyo telah sesuai, meliputi aspek pengakuan, pengukuran, penyajian, dan pengungkapan. Sementara itu, penerapan Fatwa DSN-MUI belum sepenuhnya sesuai, terutama pada penetapan biaya administrasi yang didasarkan pada jumlah pinjaman, bukan biaya rill yang dikeluarkan. Penelitian ini diharapkan dapat menjadi bahan evaluasi bagi Pegadaian Syariah dalam meningkatkan kesesuaian penerapan standar akuntansi syariah dan prinsip syariah pada produk gadai emas.
Co-Authors Asnanil Khoiriyah Atika Lusi Tania Berwin Anggara Carmidah Dia Oktaviani Dian Oktarina Dini Palupi Era Yudistira Esty Apridasari Fara Khairunnisa Fellita Nur Faizah Lella Anita Lilis Yulita Nabila maharani Rosa Liana Thoyibatun Nisa